Which of the Following Statements Is Not True

Which of the following statements is not true?

A) At the end of an asset's life,its book value should equal its residual value.
B) At the end of an asset's life,the accumulated depreciation should equal the depreciable cost.
C) At the end of an assets life,the book value would equal zero if there is no residual value.
D) Assets area not to be depreciated below residual value,except under the double-declining balance method.